Directions of development of the tax system of the Russian Federation

The article deals with the problems and prospects for improving the tax system, substantiates ways to solve them from the standpoint of a systematic approach. The sources of financial income are analyzed, the main directions of tax policy. Comprehensive study of the taxation system, analysis of new approaches in the Russian taxation system. The study is based on a dialectical approach. When conducting the study, a systematic, institutional approach was used. The lack of new methods and approaches in the taxation system, as well as tools, is the reason for the decrease in the level of innovative activity of economic entities. In this regard, the change in tax policy in terms of improving tax legislation, including in the field of sectoral taxation, in particular, the development of subsoil use is aimed at stimulating and developing types of economic activity, creating and using innovations. The article presents the characteristics of taxes for the medium term based on the restructuring of the economy: stimulating the development of resource-saving industries and digitalization of the economy.